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Prerequisites of IIA-CIA-Part1 Exam

if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:

  • IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.
  • 4 years of experience in internal audit (plus a second training and apprenticeship).
  • 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.

Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:

  • A diploma and 2 years of experience.
  • Seven years of experience (plus additional training).
  • Level A or comparable and five years of experience.

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IIA-CIA-Part1 Exam Reference

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.

As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.

IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: I. Foundations of Internal Auditing (15%)15%- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
- Interpret the difference between assurance and consulting services
- Explain the requirements of an internal audit charter
- Demonstrate conformance with the IIA Code of Ethics
Topic 2: IV. Quality Assurance and Improvement Program (7%)7%- Explain the requirements of the internal and external assessments
- Describe the mandatory elements of the QAIP
Topic 3: III. Proficiency and Due Professional Care (18%)18%- Explain the importance of due professional care
- Explain the level of knowledge, skills, and competencies required
- Demonstrate proficiency and due professional care
- Explain the requirement for continuing professional development
Topic 4: II. Independence and Objectivity (15%)15%- Assess and maintain individual objectivity
- Determine the type of impairment to independence and objectivity
- Demonstrate individual objectivity
- Interpret organizational independence
Topic 5: V. Governance, Risk Management, and Control (35%)35%- Examine the effectiveness of the internal control system
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
- Examine the effectiveness of risk management
- Describe the concept of organizational governance
- Describe corporate social responsibility
- Interpret fundamental concepts of risk and the risk management process
- Describe the components of the internal control system
- Recognize and interpret ethics and compliance-related issues
- Recognize the impact of organizational culture on the control environment
Topic 6: VI. Fraud Risks (10%)10%- Describe fraud risk and fraud prevention
- Explain the types of fraud
- Explain the auditor's role in fraud prevention and detection

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